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PinPin Company produces a product with standard direct labor cost as 2 hours per unit at $8 per hour. In December, it produced 1,000 units,

PinPin Company produces a product with standard direct labor cost as 2 hours per unit at $8 per hour. In December, it produced 1,000 units, using 2,500 direct labor hours at a total cost of $20,825.
What is the labor rate variance?
Select one:
a. $825F
b. $825U
c. $400U
d. $400F

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